Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    May 30, 2026   Circulars DGFT
    Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
    May 30, 2026   Circulars GST - States
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
    May 30, 2026   Case Laws GST
    Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
    May 30, 2026   Case Laws GST
    GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
    May 30, 2026   Case Laws GST
    Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
    May 30, 2026   Case Laws GST
    Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
    May 30, 2026   Case Laws GST
    Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
    May 30, 2026   Case Laws GST
    Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
    May 30, 2026   Case Laws GST
    GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
    May 30, 2026   Case Laws GST
    GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
    May 30, 2026   Case Laws GST
    GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
    May 30, 2026   Case Laws GST
    Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
    May 30, 2026   Case Laws GST
    Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
    May 30, 2026   Case Laws GST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    May 30, 2026   Case Laws GST
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    May 30, 2026   Case Laws GST
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
    May 30, 2026   Case Laws GST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case Laws Income Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case Laws Income Tax
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    May 30, 2026   Case Laws Income Tax
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
May 30, 2026   Circulars DGFT
Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
May 30, 2026   Circulars GST - States
GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
May 30, 2026   Case Laws GST
Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
May 30, 2026   Case Laws GST
GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
May 30, 2026   Case Laws GST
Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
May 30, 2026   Case Laws GST
Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
May 30, 2026   Case Laws GST
Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
May 30, 2026   Case Laws GST
Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
May 30, 2026   Case Laws GST
GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
May 30, 2026   Case Laws GST
GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
May 30, 2026   Case Laws GST
GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
May 30, 2026   Case Laws GST
Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
May 30, 2026   Case Laws GST
Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
May 30, 2026   Case Laws GST
Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
May 30, 2026   Case Laws GST
GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
May 30, 2026   Case Laws GST
Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
May 30, 2026   Case Laws GST
Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
May 30, 2026   Case Laws Income Tax
Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
May 30, 2026   Case Laws Income Tax
Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
May 30, 2026   Case Laws Income Tax
Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2024 › August, 2024 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

The works rendered by the applicant involving application of...

Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST August 5, 2024 Case Laws AAR
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of "works contract" u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a bridge for road transportation for use by the general public is taxable at 12% under Notification 11/2017-Central Tax (Rate), as amended. The status or category of the recipient is immaterial for determining the tax rate. The applicable tax rate may vary based on the time of supply, being 18% (9% CGST and 9% SGST) from 01.07.2017 to 21.08.2017, 12% (6% CGST and 6% SGST) from 22.08.2017 to 17.07.2022, and 18% (9% CGST and 9% SGST) from 18.07.2022 onwards. The eligibility for exemption under Notification 12/2017-Central Tax (Rate) is deemed irrelevant based on the ruling.
View Source View

Topics

Acts Income Tax
Next ➔